13 articles in this issue
Aloysius Deno Hervino
This study attempts to prove whether inflation dynamics in Indonesia can be explained by the hybrid model of New Keynesian Phillips Curve (NKPC). Output gap variable and dummy variable are also incorporated in this study as the external shock of the incre... see more
Enny Susilowati Mardjono,Emrinaldi Nur DP
The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample consisting of 66 employees in The ... see more
Indrawati Yuhertiana,Hero Priono,Rina Moestika Setyaningrum,Sri Hastuti
There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It prop... see more
Muhammad Yunus Amar
In the last decade, many researchers have conducted studies on the efforts to improve corporate performance through the stimulation of specific business strategy approach. This study aims to analyze the effect of product differentiation strategy on operat... see more
Ag. Sunarno Handoyo
This study deals with marketing innovation, market orientation, and social capital in affecting the competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) of embroidery in Central Java Province. In this respect, th... see more
Suwignyo Widagdo
This study attempts to analyze; 1) the effect of political product on the decision to choose the candidate of legislative member; 2) the effect of political product on the decision to choose political party; 3) the effect of the decision to choose the can... see more
Agus Arman
The Regulation of Bank Indonesia (PBI) 2000 which states that foreign investors are allowed to take control of ownership up to 99% of domestic banks in Indonesia has been in a long debate, especially by academics. Some studies prove that the existence of ... see more
Anuar Sanusi
The aim of this research is to examine and analyze the effect of the commitment, trust, and performance management on lecturers performance. It used a survey on 240 respondents of universities selected randomly. Data were analyzed by using path analysis. ... see more
Baiq Nensi Veni Indipenrian,Bambang Subroto,Aulia Fuad Rahman
This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC) system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT) and Information System Success Model. The sample... see more
Intiyas Utami,Sutarto Wijono
Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that... see more
Aria Farah Mita,Nurul Husnah
This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the ad... see more
Sulhani Sulhani,Hangga Darisman
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in t... see more
Novita Puspasari,Meutia Karunia Dewi
This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditor... see more